OnlyFans Creator Taxes in Delaware - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Essentials for a OnlyFans Creator in Delaware

Delaware’s coastal charm and business-friendly environment attract many entrepreneurs, including those leveraging platforms like OnlyFans. However, success on OnlyFans comes with tax responsibilities. As a self-employed creator, earnings generated through OnlyFans are considered taxable income by both the federal government and the State of Delaware.

The IRS requires all OnlyFans creators earning over $400 in net profit to report their income on Schedule C (Profit or Loss from Business) with Form 1040. This income is then subject to both income tax and self-employment tax, which covers Social Security and Medicare contributions. Accurate record-keeping throughout the year is crucial for maximizing deductions and ensuring compliance.

How Delaware Handles Gig Worker Taxes

As a resident of Delaware, a state income tax return is required, regardless of income level. Delaware utilizes a graduated income tax system, meaning the tax rate increases as income increases. For the 2025 tax year, Delaware residents will file using Form 1040-D, the Delaware Individual Income Tax Return. Self-employment income reported on your federal Schedule C will need to be included as part of your total income on Form 1040-D. Delaware does not have a separate tax form specifically for self-employment income; it's integrated into the standard individual income tax return. Delaware’s Division of Revenue offers resources and guidance for self-employed individuals, including information on estimated tax payments. It’s important to note that Delaware requires estimated tax payments if you expect to owe $400 or more in state income tax. Failing to make these payments can result in penalties. The state also offers various credits and deductions that may apply, so reviewing the Form 1040-D instructions carefully is essential. Delaware’s tax laws are subject to change, so staying updated through official state resources is highly recommended. Delaware also offers a business license portal for those who wish to formally register their business, though it is not always required for OnlyFans creators.

For more information, please visit the Delaware Division of Revenue: https://revenue.delaware.gov/

Key Tax Deductions for Home-Based OnlyFans Creators

• Home Office Deduction: To qualify for the home office deduction, the space must be used exclusively and regularly for business. “Exclusive use” means that portion of your home is used solely for OnlyFans content creation and business management – it cannot double as a guest room or family space. “Regular use” means you use the space consistently for your work. You can calculate the deduction using the simplified method ($5 per square foot, up to 300 square feet) or the actual expense method (calculating a percentage of your mortgage/rent, utilities, etc., based on the square footage used for business).
• Hardware & Software: The cost of equipment essential to your OnlyFans business is deductible. This includes computers, cameras, lighting, microphones, and any necessary software subscriptions like Adobe Creative Cloud, video editing software, or website hosting fees.
• Internet & Phone Bill: If you use your internet and phone for both personal and business purposes, you can deduct the percentage attributable to business use. For example, if 75% of your internet usage is for OnlyFans content creation and promotion, you can deduct 75% of your internet bill.

Note on Mileage: As a home-based worker, mileage deductions are less common. However, if you occasionally travel for client meetings, promotional events, or to purchase business supplies, you can deduct those miles using the standard mileage rate set by the IRS.

The 15.3% Self-Employment Tax Explained

The 15.3% self-employment tax is comprised of two parts: 12.4% for Social Security and 2.9% for Medicare. This tax is essentially the equivalent of the Social Security and Medicare taxes withheld from an employee’s paycheck. As a self-employed individual, you are responsible for paying both the employer and employee portions of these taxes. However, you can deduct one-half of your self-employment tax from your gross income when calculating your adjusted gross income (AGI).